$15k total owed, with $8k in penalties and interest, and $7k in past due taxes.

There are all these companies that advertise “Tax relief”. In the situation above could such a company (or tax payer on their own) have a chance at getting that tax bill reduced? If so, would it be penalties, or interest, or back taxes themselves that could be reduced or eliminated? Any pointers on such?

Asking for a friend, single filer with no dependents (if that makes any difference). Had a life changing event that led to failure to file, that just snowballed from there until this year.

TIA